Moving to Switzerland in 2026: the complete expat insurance & tax checklist

Contents

• First 14 days: commune registration
• First 90 days: LAMal & banking
• First year: taxes & pension
• Residence permits explained (B, L, C, G)
• Swiss taxation for foreigners
• Planning a departure later
• 7 mistakes expats make
• FAQ

First 14 days — register with your commune

The first action is administrative. Within 14 days of arrival, you must register at your commune of residence (Mairie / Stadtverwaltung / Comune). Bring:

• Valid passport / national identity card
• Employment contract (or proof of self-employment / sufficient resources)
• Proof of address in Switzerland (rental contract, host attestation)
• Health insurance attestation from your home country (provisional, until LAMal subscription)
• Family book or marriage certificate if applicable
• Birth certificates of children if applicable

The commune triggers issuance of your residence permit (B, L or C depending on situation) and your AVS social security number. The permit may take 6–12 weeks to be issued, but you can usually start working with the registration attestation.

First 90 days — LAMal health insurance and banking

Mandatory health insurance (LAMal)

Switzerland has no national health service. Each resident must subscribe to LAMal (assurance maladie obligatoire / obligatorische Krankenpflegeversicherung) within 3 months of arrival. Key points:

• Identical legal coverage across all LAMal insurers — only premium varies
• Free choice of insurer — you are not forced to take your employer's option
• Annual deductible: choose from CHF 300 (lowest premium impact) to CHF 2,500 (significant premium reduction)
• Insurance model: standard (free choice of doctor), family doctor (Hausarztmodell), HMO (network), telmed (call centre first) — each model reduces the premium 10–25%
• Children: separate LAMal subscription for each child, much cheaper than adults

Premium ranges for an adult in 2026 (CHF/month): typically 300–500 depending on canton, age group, deductible and model. Run our LAMal comparator for an indicative estimate.

Open a Swiss bank account

You'll need a Swiss bank account to receive your salary and pay rent / health insurance. Banks usually require:

• Residence permit attestation
• Employment contract
• Tax ID from your home country (FATCA for US persons, CRS for others)

Mainstream options: PostFinance, UBS, Raiffeisen, Credit Suisse (now UBS), cantonal banks (BCG, BCV…). Neobanks (Yuh, Neon, Revolut) are increasingly accepted.

First year — taxes and pension

Withholding tax (impôt à la source / Quellensteuer)

If you hold a permit B and earn under 120,000 CHF (the threshold can vary by canton), you are taxed at source: your employer deducts the tax directly from your salary. You typically don't file a tax return for your first year unless you actively request it.

If you earn above the threshold, or have additional taxable income (real estate, dividends, self-employment), you switch automatically to the ordinary tax assessment with a full annual tax return.

Quasi-resident status — your fiscal opportunity

If at least 90% of your worldwide income is earned in Switzerland, you can request quasi-resident status. This unlocks the same deductions as Swiss residents (3rd pillar contributions, professional expenses, childcare, alimony…). For an expat earning CHF 95,000 in Geneva, this typically saves CHF 2,000–4,000 per year in tax. Read our detailed guide (French).

3rd pillar (pillar 3a) — start it early

The pillar 3a is Switzerland's most efficient personal tax-optimisation tool. Annual ceiling 2026: CHF 7,258 for employees affiliated to a pension fund. Fully deductible from Swiss taxable income. Tax saving 25–40% of amount paid. For an expat in Geneva on a CHF 130,000 salary, this means CHF 1,800–2,400 saved per year. Open a 3a account before 31 December to claim the deduction for that fiscal year.

Residence permits at a glance

Swiss taxation for foreigners — what to expect

• Federal + cantonal + communal 3-layer income tax — Geneva, Vaud, Basel-City among higher-tax cantons; Zug, Schwyz, Nidwalden lower
• Wealth tax on net assets above thresholds (typically CHF 80,000–200,000 depending on canton and family status)
• No tax on capital gains on private movable assets (Switzerland's hidden gem)
• Double-taxation treaties with most countries to avoid being taxed twice on the same income
• US persons remain subject to US tax reporting (FBAR, FATCA, Form 1040) regardless of Swiss residence

Planning a departure later

Most expats stay 3–10 years in Switzerland. When you eventually leave, the key topics are:

• 2nd pillar (LPP): transfer to vested benefits account, or cash withdrawal if leaving for non-EU/EFTA country
• Pillar 3a: closure with cash payout (taxed separately at reduced rate)
• Departure tax declaration: the final year requires a full tax return covering the partial year
• Closing health insurance: LAMal terminates on departure date upon proof of leaving
• Communicating with home-country tax authority: residency change has tax implications in your home country too

7 common mistakes expats make

1. Sticking with the LAMal insurer their employer suggested without comparing — premium gaps of 30–50% exist for identical legal coverage.
2. Delaying opening a pillar 3a — you cannot claim the deduction retroactively for past years.
3. Forgetting to file the quasi-resident request before 31 March of the following year.
4. Underestimating wealth tax on global net assets, including foreign real estate.
5. Ignoring the right of option for cross-border workers — choosing LAMal vs. home-country social security is a one-shot decision in the first 3 months.
6. Not coordinating departure — leaving without organising the 2nd pillar transfer or vested benefits can be costly.
7. Trusting tied agents over independent FINMA-licensed brokers — your interests aren't necessarily aligned with a single insurer's commission structure.

FAQ

Useful next steps

• Our international section for expats and mobile executives
• LAMal comparator (English)
• French version of our international page
• Contact an English-speaking advisor